In March 2020, many companies were already well prepared for the roll-out of the new tax rules regarding the use of contractors, known as the Off Payroll Working Rules. It therefore came as a huge frustration to many that the implementation date was pushed back to 6 April 2021 because of the impact of Coronavirus.

The new rules impose on medium and large “end user clients” new obligations when engaging contractors via personal service companies. End user clients must determine the contractor’s employment status for tax purposes. If the contractor is a deemed employee for tax purposes then the “fee-payer” has to operate payroll in respect of fees paid to the contractor.

This webinar provides an overview of the operation of the new rules together with a deep dive for anyone grappling with:

• Taking reasonable care when making a status determination statement;
• Complex contracting chains: Who is the end-user client?
• The distinction between a contracted out service and a labour supply;
• Due diligence on labour supply chains

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